XML 51 R27.htm IDEA: XBRL DOCUMENT
v3.24.3

Parent Entity Financial Information | 12 Months Ended
--- | ---
Jun. 30, 2024
Parent Entity Financial Information [Abstract] |
Parent entity financial information | Note 21. Parent entity financial information The individual financial statements for the parent entity show the following aggregate amounts:
|  | 2024 A$ |  |  | 2023 A$ |
Balance sheet |  |  |  |  |  |
Current assets |  |  | 14,724,947 |  |  |  | 20,348,996 |
Non-current assets |  |  | 859,110 |  |  |  | 1,580,065 |
Total assets |  |  | 15,584,057 |  |  |  | 21,929,061 |
Current liabilities |  |  | 2,775,925 |  |  |  | 2,213,981 |
Non-current liabilities |  |  | 141,510 |  |  |  | 152,207 |
Total liabilities |  |  | 2,917,435 |  |  |  | 2,366,188 |
Shareholders’ equity |  |  |  |  |  |  |  |
Share capital |  |  | 88,504,043 |  |  |  | 88,436,263 |
Reserves |  |  | - |  |  |  | - |
Share-based payments |  |  | 3,059,321 |  |  |  | 3,123,759 |
Accumulated losses |  |  | (78,896,742 | ) |  |  | (71,997,149 | )
|  |  | 12,666,662 |  |  |  | 19,562,873 |
Loss for the year |  |  | 6,899,593 |  |  |  | 3,700,827 |
Total comprehensive loss |  |  | 6,899,593 |  |  |  | 3,700,827 |
(b) | Guarantees entered into by the parent entity
The parent entity has not entered into any guarantees in relation to debts of its subsidiaries in the year ended 30 June 2024 (2023: nil).
(c) | Contingent liabilities of the parent entity
The parent entity did not have any contingent liabilities as at 30 June 2024 or 30 June 2023.
(d) | Contractual commitments for the acquisition of property, plant or equipment
The parent entity has not entered into any contractual commitments for the acquisition of property, plant or equipment in the year ended 30 June 2024 (2023: nil).
(e) | Determining the parent entity financial information
The financial information for the parent entity has been prepared on the same basis as the consolidated financial statements, except as set out below.
(i) | Investments in subsidiaries
Investments in subsidiaries are accounted for at cost in the financial statements of Immuron Limited.
(ii) | Intercompany loan
Total comprehensive loss of the parent entity includes the fully impaired intercompany loan.

X
- References No definition available. + Details
Name: | ifrs-full_ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure of parent entity financial information. + References No definition available. + Details
Name: | imrn_DisclosureOfParentEntityFinancialInformation
Namespace Prefix: | imrn_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration